A Report Montana Legislature Financial Audit _part1 pptx

A RepoRt
to the
MontAnA
Legi sL Atu Re
LegisLAtive Audit
division
08-07B
Fi n A n c i A L Au d i t
nov e M b e R 20 09
Montana Board of
Housing
For the Two Fiscal Years Ended
June 30, 2009
This is trial version
www.adultpdf.com
Financial Audits
Financial audits are conducted by the Legislative Audit Division
to determine if the financial statements included in this report
are presented fairly and the agency has complied with laws and
regulations having a direct and material effect on the financial
statements. In performing the audit work, the audit staff uses
standards set forth by the American Institute of Certified Public
Accountants and the United States Government Accountability
Office. Financial audit staff members hold degrees with an
emphasis in accounting. Most staff members hold Certified
Public Accountant (CPA) certificates.
Government Auditing Standards, the Single Audit Act
Amendments of 1996 and OMB Circular A-133 require the
auditor to issue certain financial, internal control, and compliance
reports. is individual agency audit report is not intended to
comply with these requirements and is therefore not intended

for distribution to federal grantor agencies. e Legislative Audit
Division issues a statewide biennial Single Audit Report which
complies with the above reporting requirements. e Single Audit
Report for the two fiscal years ended June 30, 2007, was issued
January 23, 2008. e Single Audit Report for the two fiscal years
ended June 30, 2009, will be issued by March 31, 2010. Copies of
the Single Audit Report can be obtained by contacting:
Single Audit Coordinator Legislative Audit Division
Office of Budget and Program Planning Room , State Capitol
Room , State Capitol P.O. Box 
P.O. Box  Helena, MT -
Helena, MT -
Legislative Audit
Committee
Representatives
D B, V C
B H
S M
C P-L
W S
B W
Senators
M T, C
G B
J B
T B
M C
C L
Audit Staff
Financial-Compliance

J
C-G
J F
V R
L T
F H
H  ,
,   
 .
C  F
H :
(S)
---
( H)
-
Direct comments or inquiries to:
Legislative Audit Division
Room , State Capitol
P.O. Box 
Helena, MT -
() -
Reports can be found in electronic format at:
/>This is trial version
www.adultpdf.com




 
 

 
















       





             








        
This is trial version
www.adultpdf.com





/s/ Tori Hunthausen


This is trial version
www.adultpdf.com


Montana Board of Housing   
  
  
  
  
  
  
Administrative Ocials:
Department of Commerce

Board of Housing












08-07B
i
This is trial version
www.adultpdf.com
This is trial version
www.adultpdf.com


















    














 
 
 
A-1
This is trial version
www.adultpdf.com







/s/ James Gillett




A-2
This is trial version
www.adultpdf.com





08-07B
This is trial version
www.adultpdf.com
This is trial version
www.adultpdf.com